We divide 616751 by 40
We want to figure out the number of times 616751 can be divided by 40.

Step 1:
If we divide 6 by 40, we get 0 and a remainder of 6.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 6 leaves us with 6.
Grab the next digit (1) from the dividend, add it to 6, then carry on: 61 / 40

Step 2:
40 goes into 61 1 times with a remainder of 21.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Subtracting 40 from 61 leaves us with 21.
Include the next digit (6) from the dividend after 21, then repeat: 216 / 40

Moving on to step 3:
40 can be fit into 216 5 times, resulting in a remainder of 16.
Record the quotient 5 as the next digit in the result. 
Result so far: 15.0
If we subtract 200 from 216, we get 16.
Take the next digit (7) from the dividend and append it to 16, then repeat: 167 / 40

Let's proceed to step 4:
40 goes into 167 4 times with a remainder of 7.
The next digit of our result is 4. 
Result so far: 154.0
The remainder is 7 after subtracting 160 from 167.
Append the next digit (5) from the dividend to 7 and continue with: 75 / 40

Moving on to step 5:
If we divide 75 by 40, we get 1 and a remainder of 35.
The next digit of our result is 1. 
Result so far: 1541.0
The remainder is 35 after subtracting 40 from 75.
Take the next digit (1) from the dividend and append it to 35, then repeat: 351 / 40

Step 6:
40 can be fit into 351 8 times, resulting in a remainder of 31.
The next digit of our result is 8. 
Result so far: 15418.0
Subtract 320 from 351 to get 31.
Since there are no more digits in the dividend, we add a zero to the remainder making it 310, and continue the process.

Moving on to step 7:
40 can be fit into 310 7 times, resulting in a remainder of 30.
The next digit of our result is 7. 
Result so far: 15418.7
If we take 280 away from 310, we end up with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Moving on to step 8:
When dividing 300 by 40, we get 7 with a remainder of 20.
Write down 7 as next digit of the result. 
Result so far: 15418.77
Subtracting 280 from 300 leaves us with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Our division results in 15418.77 with a remaining 0.02.